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All Journal JURNAL MANAJEMEN MOTIVASI
Rosita Hamid, Eka
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Strategy for Improving The Performance of Assistant Expenditure Treasurers at Community Health Centers Within The Working Area of The Sukabumi City Health Office Rosita Hamid, Eka; Rahman, Abdul; Gedeona, Hendrikus Triwibawanto; Nurliawati, Nita
JURNAL MANAJEMEN MOTIVASI Vol 22 No 1 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i1.8716

Abstract

This study examines strategies to improve the performance of Assistant Expenditure Treasurers (BPP) at Community Health Centers under the Sukabumi City Health Office, where non-financial backgrounds and dual roles reduce reporting accuracy and timeliness. The study aims to formulate priority improvement strategies. A mixed-methods approach was applied using interviews, observations, document review, SWOT analysis, IFAS–EFAS matrices, and the Analytical Hierarchy Process (AHP). Results place the organization in Quadrant I (aggressive), prioritizing continuous financial coaching clinics, followed by integrated digital SOP development and BLUD-oriented restructuring. These strategies strengthen accountability, efficiency, and sustainable financial governance.
Co-Authors Abdul Rahman Hendrikus Triwibawanto Gedeona Nurliawati, Nita